A query on export or import of Service

64.  Extent, commencement and application.

(1)  This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2)  It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(3)  It shall apply to taxable services provided on or after the commencement of this

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in your case the sampling is done to satisfy the customer needs, not of yours, as you have exported the materials in due conformation with indent/order. 

However the reports are needed by client to discharge the materials from port, as u have nothing to do after getting the certificates, but as per the order terms u have to depute a testing agency of client's own country to test and certify the same.

Mere payment of these bills does not comfirm the "import of services" and on other hands where the teritory of service tax is over india except J&K, how they can judge the services received by us or the party?

DEPENDS UPON BY WHOM THE BILL IS RAISE :- AS IT SPECIFIED THAT SAMPLING IS DONE BY THE SERVICE RECEIVER OR PROVIDER IF THE SAMPLING IS DONE BY THE RECEIVER THE AUDIT PARTY IS RIGHT HOWEVER IF SAMPLING IS DONE BY THE IMPORTER I.E. PERSON SAMPLING ,

SO THE AUDIT PARTY IS RIGHT AND ITS A IMPORT OF SERVICE AS SAMPLING IS DONE AFTER IMPORT IS COMPLETED AND BILL IS RAISE BY THE PERSON OUTSIDE INDIA ON THE PERSON RESIDING IN INDIA , IT DONT MAKE ANY DIFFERENCE WHEATHER ITS A UNDERSTANDING BETWEEN PARTIES TO DO SAMPLING OR NOT

The department is right. ST is beimg rightly if you are paying the test agency.